影响上市公司内控缺陷披露的因素及对策研究

发布时间：2018-01-09 12:07

本文关键词：影响上市公司内控缺陷披露的因素及对策研究　出处：《经济纵横》2014年04期 　论文类型：期刊论文

【摘要】：总体看,董事长与总经理两职合一、正经历并购或重组、破产风险较高、盈利能力较差、规模较小、上市年限较短、发展速度较快、经营较复杂的上市公司存在内控缺陷的可能性较大;审计委员会成立时间较长、人员数量较多、具有专业知识成员、聘请"四大"进行内控审计的上市公司发现内控缺陷的可能性较大;更换董事长、更换外部审计师、国有控股、交叉上市的上市公司披露内控缺陷的可能性较大。因此,应从上市公司本身和监管机构两个层面,加强上市公司对内控缺陷信息的披露。
[Abstract]:Overall, the chairman of the board and the general manager in one, are going through mergers and acquisitions or restructuring, bankruptcy risk is higher, profitability is poor, the scale is smaller, the listing period is short, the speed of development is relatively fast. The more complicated listed companies have the possibility of internal control defects; The audit committee has been established for a long time, has a large number of personnel, and has professional knowledge. The listed companies engaged in "four major" internal control audits are likely to find internal control defects. It is more likely to change the chairman of the board of directors, replace the external auditors, state-owned holding, cross-listed listed companies to disclose internal control defects. Therefore, the listed company itself and the regulatory body should be two levels. Strengthen the disclosure of internal control defect information of listed companies.
【作者单位】：吉林大学管理学院;
【基金】：教育部人文社科基金项目“内控缺陷披露、利益相关者风险感知及经济后果研究”(编号:13YJA630085) 吉林省社会科学基金项目“吉林省上市公司内控缺陷披露影响因素研究”(编号:2013B51) 吉林大学985平台资助的成果
【分类号】：F275;F832.51
【正文快照】： 上市公司财务报告信息是资本市场的重要信息,而上市公司内部控制(以下简称内控)质量高低即内控是否有缺陷,是判断其财务报告可靠性和有效性的重要依据。为保障市场参与者更好地获取上市公司内控信息、加强对上市公司的监管,2008年和2010年我国财政部等五部委联合发布了《企业

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